News
Purchase of goods for execution of building contracts – concessional rate can be availed
16 五月 2014
The Calcutta High Court in Joyrath Projects P ltd v. Sales Tax Officer [W. P. No. 19185 (w) of 2013], had occasion to examine ‘transfer of property’ and determine whether good purchased for use in works contract being a building contract amounted to sale as per the Central Sales Tax Act.
Refund of ADD – Applicability of provisions of Customs Act
08 五月 2014
Delhi High Court has held that in the absence of Rules under Section 9AA(2)(i) of the Customs Tariff Act, 1975, limitation period of one year for making a refund application would be as indicated in Section 27(1B)(b) of the Customs Act, 1962, in the facts of the case.
Passing off action by former licensee – Trademark not to confine to particular product
22 四月 2014
Rajasthan High Court has on 31-3-2014 held that in cases of passing off, the question is no longer of “common field of activity”, but is of “common class of consumers”.
Combining words to allure, inform and also to be purely functional as a mark
22 四月 2014
A mere laudatory expression cannot be trademarked. It should be something more, but not just informational though it may be identified with the goods.
Cleaning up advertisements
22 四月 2014
Businessmen should perhaps perfect the art of conveying only pleasant truths. While in the above cases, the words did not move beyond mere lauding, in Reckitt Benckiser v. Hindustan Lever Limited, the words/combination of and the depiction travelled far beyond – to disparagement.
Arbitration – Absence of express intention
21 四月 2014
Supreme Court of India has on 7-4-2014 held that in the absence of an arbitration clause (or intention for same) in an agreement, as defined in sub-section (4) of Section 7 of the Arbitration and Conciliation Act, 1996, the dispute between Power Transmission Corporation Limited v. Deepak Cables (India) Ltd. cannot be referred to the arbitral tribunal for adjudication.
Target discounts when not make prices discriminatory
21 四月 2014
Competition Appellate Tribunal (COMPAT) has on 2nd of April 2014 held that price and conditions can be said to be discriminatory, if and only if, they are different for the same quantities of the same product.
Combination regulations under Competition Act, amended
18 四月 2014
Competition Commission of India (CCI) has amended the Competition Commission of India (Procedure in regard to the Transaction of Business relating to Combinations) Regulations, 2011.
Combination regulations under Competition Act, amended
18 四月 2014
Competition Commission of India (CCI) has amended the Competition Commission of India (Procedure in regard to the Transaction of Business relating to Combinations) Regulations, 2011.
Payment to Service PE for technical services when effectively connected
28 三月 2014
The importance/ impact of terms in agreements and terms of the agreement were brought to fore in the recent ruling of ITAT, Delhi in DDIT v. JC Bamford Excavators Ltd. [Order dated 14-3-2014].